ATO Depreciation Rates 2020

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING (11110 to 25990):
Glass and glass product manufacturing (20100):
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
CNC controlled edgers and grinders15 years13.33%6.67%1 Jul 2009
CNC controlled scorers and cutters15 years13.33%6.67%1 Jul 2009
CNC machines7 years28.57%14.29%1 Jul 2009
Non-ferrous metal casting (21410):
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):
Machining/finishing assets:
CNC lathes10 years20.00%10.00%1 Jan 2004
CNC machining centres10 years20.00%10.00%1 Jan 2004
CNC milling machines10 years20.00%10.00%1 Jan 2004
Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290):
CNC laser cutting units10 years20.00%10.00%1 Jul 2012
CNC and NC lathes10 years20.00%10.00%1 Jul 2012
CNC multi head combined slitter/blankers15 years13.33%6.67%1 Jul 2012
Motor vehicle manufacturing (23110):
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Press shop assets:
CNC milling machines10 years20.00%10.00%1 Jul 2011
CNC routing machines10 years20.00%10.00%1 Jul 2011
Lathes:
CNC lathes10 years20.00%10.00%1 Jul 2011
Aircraft manufacturing and repair services (23940):
Computer numerical control (CNC) machines10 years20.00%10.00%1 Jul 2020
Photographic, optical and ophthalmic equipment manufacturing (24110):
Optical lens grinding and contact lens manufacturing:
CNC milling machines7 years28.57%14.29%1 Jul 2004
OTHER SERVICES (94110 to 96030):
Other machinery and equipment repair and maintenance (94290):
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Lathes:
CNC lathes10 years20.00%10.00%1 Jul 2015
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Machine tools (grinding machines, lathes, milling machines etc):
CNC and NC based machines10 years20.00%10.00%1 Jul 2014

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Source: TR 2020/3